Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-XX Draft V-140 IRC Handout September 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/

End

Debit/

Credit

Reimb 

Flag

Apport 

Cat

Auth Type 

Code

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/No

nFed

Year of 

BA

PY 

Adj

Reduction Type TAS 

Status

Trans. 

Code

Fund Type Financing 

Account 

Code

Debit Credit Addl. 

Info.

1000

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X OTR/SEQ U X/K/N EP/ER/ET/TR N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C B M F/P/T X SEQ U X/K/N EP/ER/ES/ET N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C C M X SEQ U X/K/N ES/ET N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D/M X OTR U X/K/N ES/ET N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X SEQ U X/K/N EP N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P M X OTR/SEQ/XXX U X/K/N ES/ET N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S M X OTR/SEQ U X/K/N EG/EP/ER/ET/TR N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X ATB/OTR/SEQ/XXX U X/K/N ES/ET N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D X SEQ U X/K/N EP/ER N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X ATB/OTR/SEQ U X/K/N EG N + -

1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D X ATB U X/K/N TR N + -

1020

1020 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C D F B/P XXX U X/K/N EG/ES/ET N + -

1020 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C M F B/P SEQ/XXX U X/K/N ES/ET N + -

1020 417300 Nonallocation Transfers of Invested Balances - Transferred E D/C M F B/P XXX U/E X/K/N EP N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P OTR/SEQ U X/K/N EP/ER/ET/TR N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D D/M P OTR U X/K/N ES/ET N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M P SEQ U X/K/N EP N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C B M F/P/T P SEQ U X/K/N EP/ER/ES/ET N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C M P SEQ U X/K/N ES/ET N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M P OTR/SEQ U X/K/N EG/ER/ET/TR N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P ATB/OTR/SEQ U X/K/N EG N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M P OTR U X/K/N EP N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S M P SEQ U X/K/N EP N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D P ATB/OTR/SEQ/XXX U/E X/K/N ES/ET N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P M P OTR/SEQ/XXX U/E X/K/N ES/ET N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D P SEQ U/E X/K/N EP/ER N + -

1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D P ATB U X/K/N TR N + -

1020 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E D/C P D B/P ATB/OTR/SEQ U X/K/N ES/ET N + -

1020 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E D/C P M B/P OTR/SEQ U/E X/K/N ES/ET N + -

Adjustment to unobligated balance brought forward, Oct 1 (+ or -)

USSGL Crosswalk - Budget Program and Financing (P&F) Schedule

Unobligated balance brought forward, Oct 1
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-XX Draft V-141 IRC Handout September 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/

End

Debit/

Credit

Reimb 

Flag

Apport 

Cat

Auth Type 

Code

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/No

nFed

Year of 

BA

PY 

Adj

Reduction Type TAS 

Status

Trans. 

Code

Fund Type Financing 

Account 

Code

Debit Credit Addl. 

Info.

USSGL Crosswalk - Budget Program and Financing (P&F) Schedule

1801

1801 428300 Interest Receivable From Treasury E D/C M X U X/K/N EG/EP/ER/TR N + - 1

1801 428300 Interest Receivable From Treasury B D/C M X U X/K/N EG/EP/ER/TR N - + 1

1801 428300 Interest Receivable From Treasury E D/C M X U/E X/K/N EP/ER D/G + - 1

1801 428300 Interest Receivable From Treasury B D/C M X U/E X/K/N EP/ER D/G - + 1

5090

5090 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

E D/C D/M P U X/K/N EG/EP/ER N - +

5090 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ U X/K/N EG/TR N - +

5090 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ U X/K/N EP/ER N - +

5090 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ U X/K/N ET N - +

5090 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ U X/K/N EG/EP/ER/TR N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X ATB/OTR/SEQ U X/K/N EG/TR N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P ATB/OTR/SEQ U X/K/N EG/TR N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X OTR/SEQ U X/K/N EP/ER/TR N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P OTR/SEQ U X/K/N EP/ER/TR N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X SEQ U X/K/N ET N - +

5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P SEQ U X/K/N ET N - +

5090 439800 Offsetting Collections Temporarily Precluded From Obligation B D/C S D/M X U X/K/N EG/EP/ER N - +

5090 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P U X/K/N EG/EP/ER N - +

5091

5091 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

E D/C D/M P/X U X EG/EP/ER N + -

5091 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X ATB/OTR/SEQ U X EG/TR N + -

5091 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X OTR/SEQ U X EP/ER N + -

5091 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X SEQ U X ET N + -

5091 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P/X OTR/SEQ U X EG/EP/ER/TR N + -

5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ U X EG/TR N + -

5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ U X EP/ER/TR N + -

5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ U X ET N + -

5091 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P/X U X EG/EP/ER N + -

5092

5092 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

E D/C D/M P/X U K/N EG/EP/ER N - +

5092 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

E D/C D/M P/X U K/N EG N - +

5092 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X ATB/OTR/SEQ U K/N EG/TR N - +

5092 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X OTR/SEQ U K/N EP/ER N - +

Expiring unavailable balance: Offsetting collections (-)

Unexpired unavailable balance, EOY: Offsetting collections

Unexpired unavailable balance, SOY: Offsetting collections

Change in uncollected payments, Federal sources (+ or -)
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-XX Draft V-142 IRC Handout September 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/

End

Debit/

Credit

Reimb 

Flag

Apport 

Cat

Auth Type 

Code

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/No

nFed

Year of 

BA

PY 

Adj

Reduction Type TAS 

Status

Trans. 

Code

Fund Type Financing 

Account 

Code

Debit Credit Addl. 

Info.

USSGL Crosswalk - Budget Program and Financing (P&F) Schedule

5092 438200 Temporary Reduction - New Budget Authority E D/C S D/M P/X SEQ U K/N ET N - +

5092 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P/X OTR/SEQ U K/N EG/EP/ER/TR N - +

5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ U K/N EG/TR N - +

5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ U K/N EP/ER/TR N - +

5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ U K/N ET N - +

5092 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P/X U K/N EG/EP/ER N - +

5093

5093 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

E D/C D/M P E K/N EG N - +

5093 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ E K/N EG/TR N - +

5093 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ E K/N EP/ER N - +

5093 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ E K/N ET N - +

5093 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ E K/N EG/EP/ER/TR N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X ATB/OTR/SEQ E K/N EG/TR N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P ATB/OTR/SEQ E K/N EG/TR N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X OTR/SEQ E K/N EP/ER/TR N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P OTR/SEQ E K/N EP/ER/TR N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C S D/M X SEQ E K/N ET N - +

5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P SEQ E K/N ET N - +

5093 439800 Offsetting Collections Temporarily Precluded From Obligation B D/C S D/M X E K/N EG N - +

5093 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P E K/N EG N - +

5094

5094 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

E D/C D/M P/X E K EG N + -

5094 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ E K EG/TR N + -

5094 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ E K EP/ER N + -

5094 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ E K ET N + -

5094 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ E K EG/EP/ER/TR N + -

Canceling unavailable balance: Offsetting collections (-)

Equals the amount on line 5090 minus the sum of the amounts on lines 1702, 

Expired unavailable balance, SOY: Offsetting collections
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section V

Bulletin No. 2014-XX Draft V-143 IRC Handout September 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/

End

Debit/

Credit

Reimb 

Flag

Apport 

Cat

Auth Type 

Code

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/No

nFed

Year of 

BA

PY 

Adj

Reduction Type TAS 

Status

Trans. 

Code

Fund Type Financing 

Account 

Code

Debit Credit Addl. 

Info.

USSGL Crosswalk - Budget Program and Financing (P&F) Schedule

5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR/SEQ E K EG/TR N + -

5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ E K EP/ER/TR N + -

5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ E K ET N + -

5094 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P/X E K EG N + -

5095

5095 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

E D/C D/M P/X E K/N EG N - +

5095 438200 Temporary Reduction - New Budget Authority E D/C S D/M P ATB/OTR/SEQ E N EG/TR N - +

5095 438200 Temporary Reduction - New Budget Authority E D/C S D/M P OTR/SEQ E N EP/ER N - +

5095 438200 Temporary Reduction - New Budget Authority E D/C S D/M P SEQ E N ET N - +

5095 438300 Temporary Reduction - Prior-Year Balances E D/C S D/M P OTR/SEQ E N EG/EP/ER/TR N - +

5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X ATB/OTR E K/N EG/TR N - +

5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X OTR/SEQ E K/N EP/ER/TR N - +

5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C S D/M P/X SEQ E K/N ET N - +

5095 439800 Offsetting Collections Temporarily Precluded From Obligation E D/C S D/M B/P/X E K/N EG N - +

5096

5096 438200 Temporary Reduction - New Budget Authority E D/C P D/M P SEQ U X/K/N EP/ER N - +

5096 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C P D/M X SEQ U X/K/N EP/ER N - +

5096 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C P D/M P SEQ U X/K/N EP/ER N - +

5100

5100 438200 Temporary Reduction - New Budget Authority E D/C C D/M P/X SEQ U K/N ES/ET N - +

5100 438200 Temporary Reduction - New Budget Authority E D/C C D/M P SEQ U K/N ES/ET N - +

5100 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C D/M P/X SEQ U K/N ES/ET N - +

5100 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C C D/M P SEQ U K/N ES/ET N - +

Unexpired unavailable balance, EOY: Contract authority

Expired unavailable balance, EOY: Offsetting collections

Equals the amount on line 5093 minus the amount on line 5094

Unexpired unavailable balance, SOY: Appropriations